[...]
(2) In calculating the amount of import compensation pursuant to subsection (1), there shall be excluded from the quantity of petroleum product
(b) any portion thereof used by the eligible importer or sold or supplied to any person for use as a fuel
(i) in a ship that in not registered in Canada, unless it is permitted by law to engage in the coasting trade of Canada or in other marine related activities in Canada and is so engaged, or
(2) In calculating the amount of import compensation pursuant to subsection (1), there shall be excluded from the quantity of crude oil
(b) the volume of any petroleum product obtained therefrom used by the eligible importer or sold or supplied to any person for use as a fuel
(i) in a ship that is not registered in Canada, unless it is permitted by law to engage in the coasting trade of Canada or in other marine related activities in Canada and is so engaged, or
